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LOCKABEY v. COMMISSIONER

Docket No. 1708-71.

33 T.C.M. 493 (1974)

T.C. Memo. 1974-100

Theodore E. Lockabey and Gussie Lockabey v. Commissioner.

United States Tax Court.

Filed April 23, 1974.

Attorney(s) appearing for the Case

Theodore E. Lockabey, pro se, 2648 Union St., San Bernardino, Calif. Jonathan Brod, for the respondent.

Memorandum Opinion

WILES, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1965, 1966 and 1967 as follows:

                                             Addition
                                             to Tax
                                             Section
  Year Ended              Deficiency         6653(a)

  December 31, 1965 ..... $  131.871    $  6.59
  December...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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